9911796707
TMI Blog2019 (4) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... utilising common inputs for manufacturing of this bulk drug; has availed CENVAT Credit on the common inputs so used, but has not maintained separate accounts as required under Rule 6(2) of CCR 2004 - Both the lower authorities were correct in confirming the demands raised. Having not disputed that there is consumption of common inputs for manufacturing of bulk drug cleared, while clearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 to March 2010, was functioning as an 100% EOU and were manufacturing bulk drugs IOPAMIDOL . Appellant had, during the period, cleared the said product to DTA at nil rate of duty by claiming exemption for manufacture for which appellant was using certain common inputs on which CENVAT credit has been availed. Since appellant had not maintained any separate accounts for the consumption of such co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the imported inputs used for the bulk drugs, the bulk drug cleared to DTA be treated as exempted/non-excisable goods. It is his further submission that both the lower authorities have erred on this point when they have not considered this fact. It is his further submission that the amount so worked under Rule 14 of CCR 2004 is incorrect and needs to be set aside. 4. Ld. DR reiterates the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forth by the Counsel, are totally unacceptable inasmuch the amount paid by the appellant under notification No. 52/2003-Cus is in respect of the inputs which were consumed for manufacturing of the bulk drug cleared in DTA unit. We are not able to understand how payment/discharge of customs duty on the inputs consumed for the said bulk drug cleared to DTA by claiming exemption is equivalent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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